In re Nandini Ashram Trust (GST AAR Gujarat) Brief facts: Nandini Ashram Trust, 207, Sakar 5, B/h Natraj Cinema, Ashram Road, Ahmedabad, Gujarat 380 009 [for short -‘applicant’] is registered under GST and their GSTIN is 24AAATN8773B2ZL. 2. The applicant is engaged in providing a wide range of professional consulting services viz architecture, engineering (MEPF), […]
‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation [SMC] for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017 & thus is exempt from GST.
In re Kalepsh Dineshbhai Patel (GST AAR Gujarat) The aforementioned application having been filed by M/s. Kalpesh Dineshbhai Patel and not by M/s. Khanepe Hungermall LLP who is the actual supplier and also having been filed without requisite fee, stands rejected in terms of section 98(2) of the CGST Act, 2017 read with sections 95(a), (c) […]
One time premium received by applicant on allotment of completed commercial units/building is taxable supply in terms of section 7 of CGST/GGST Act, 2017.
Subsidized deduction made by applicant from employees who are availing food in factory/corporate office would not be considered as a ‘supply’ under section 7 of CGST Act, 2017
AAR find that [a] applicant before us is not supplier of service and [b] that ruling sought is not for admissibility of input tax credit in respect of supply received by applicant. In fact it is the supplier who may seek an advance ruling in the matter.
GST not leviable on amount representing employee’s portion of canteen charges recovered/collected by applicant from its employees and paid to canteen service provider on behalf of employee since it would not be considered as a supply under provisions of section 7 of CGST Act, 2017 and GGST Act, 2017.
In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAAR Gujarat) Whether the appellant is liable to pay GST on manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities? AAAR held the manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various […]
In re Shreeji Earth Movers (GST AAAR Gujarat) a) At what rate of tax the liability should be determined on services provided by appellant (sub-contractors) to the main contractor pertaining to the irrigation, construction and maintenance works to the irrigation department, State of Gujarat? b) Under which head we should classify our services to execute […]
In re JCP Agro Process P Ltd. (GST AAR Gujarat) In case of purchase of tobacco leaves/bhukko from the agriculturist, the applicant is liable to pay GST on RCM basis at 5% [2.5% CGST and 2.5% SGST] in terms of[Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017], Sr. No. 109 of Schedule I. Applicant is liable […]
